Abstract

MENEZES MONTENEGRO, Tânia; ALVES MORAIS DE OLIVEIRA, Lídia Cristina  and  DE SOUZA LOPES, Marcello. INTERNAL CONTROL ADEQUACY IN COMAER: AN ENDOGENOUS PERCEPTION. Innovar [online]. 2018, vol.28, n.68, pp.51-66. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v28n68.70471.

The improvement of management methodologies able to optimize the performance of public administration, whose groundwork is the direction, control and accountability of organizations, is the focus of developed nations. In that sense, this paper studies the adequacy of the Organizational Internal Control Systems (OICS) operating in the Management Units (MU) of the Brazilian Aeronautical Command (COMAER), compared to the models recommended by international institutions in the areas of Administration, Accounting and Auditing. Based on perceptions of the agents responsible for their operation within the executing MU at COMAER, results suggest that OICS are moderately adhering to the best international practices of internal control, although the process remains at an early stage in some areas of the organization.

Clasificación JEL: H10, M48, M42.

Keywords : Accountability; public management; Brazil; internal control; Corporate Governance.

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